Multistate Sales Tax Issues: Digital Products and Services (Completed)

Date: Wednesday, October 13, 2021
Instructor: Hodgson Russ LLP, Mark S. Klein, Joseph N. Endres, Daniel P. Kelly
Begin Time:  7:00am Pacific Time
8:00am Mountain Time
9:00am Central Time
10:00am Eastern Time
CPE Credit:  2 hours for CPAs

Sales and use tax compliance has changed considerably since the Wayfair decision three years ago. This presentation will review these changes, with a particular focus on businesses selling digital goods and services (SaaS, IaaS, information services, IT services, etc.). We will provide an overview of nexus rules, including physical nexus and Wayfair thresholds, as well as a review of recent guidance impacting sellers of digital products and services. The webinar will also address how taxing authorities identify businesses to audit, as well as tips and traps in a sales tax audit.

Topics Covered

  • Review the Wayfair decision changes
  • Focus on businesses selling digital goods and services (SaaS, IaaS, information services, IT services, etc.)
  • Overview of nexus rules: Including physical nexus and Wayfair thresholds
  • Review of recent guidance impacting sellers of digital products and services
  • Address how taxing authorities identify businesses to audit
  • Tips and traps in a sales tax audit

Learning Objectives

  • Identify the decision changes of Wayfair
  • Recognize nexus rules
  • Recognize how taxing authorities identify businesses to audit
  • Identify tips and traps in a sales tax audit

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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